California Revenue and Taxation Code
§ 17140
RTC § 17140 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3
Statute text
View on leginfo.ca.gov(a)For purposes of this section, the following terms have the following meanings as provided in the Golden State Scholarshare Trust Act (Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code):
(1)“Beneficiary” has the meaning set forth in subdivision (c) of Section 69980 of the Education Code.
(2)“Benefit” has the meaning set forth in subdivision (d) of Section 69980 of the Education Code.
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Legislative history
Amended by Stats. 2025, Ch. 231, Sec. 19. (SB 711) Effective October 1, 2025.